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MARX v. UNITED STATES

Civ. A. No. 83-C-150.

560 F.Supp. 921 (1983)

Dennis P. MARX, Petitioner, v. UNITED STATES of America, Respondent.

United States District Court, E.D. Wisconsin.

April 21, 1983.

Attorney(s) appearing for the Case

Stephen M. Glynn, Milwaukee, Wis., for petitioner.

Joseph P. Stadtmueller, U.S. Atty., Milwaukee, Wis., and Mark E. Nebergall, Trial Attorney, Tax Division, Dept. of Justice, Washington, D.C., for respondent.

DECISION AND ORDER

REYNOLDS, Chief Judge.

This is an action on a petition to quash an Internal Revenue Service summons served on a third party. This type of action was authorized only recently by the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), Pub.L. No. 97-248, § 331, 1982 U.S. Code Cong. & Ad.News, No. 7, at 299.

On February 16, 1983, the respondent filed a response to the petition and a memorandum indicating that the petition...

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